Wp/1794/2022 Of Bermaco Energy Systems Ltd v. Asst. Commissioner Of Income Tax And 2 Others

Digitallysigned byMEERA1/2MEERAMAHESHMAHESHJADHAVJADHAVDate:2022.04.29 IN THE HIGH COURT OF JUDICATURE AT BOMBAY14:58:01+0530ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 1794 OF 2022 Bermaco Energy Systems Ltd. V/s.Asst. Commissioner of Income Tax & Ors ….Petitioner …Respondents ---- Mr. Riyaz Padvekar i/b Mr. Tanzil Padvekar for PetitionerMr. Suresh Kumar for Respondents ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ DATED : 28[th] APRIL 2022 N.R. BORKAR, JJ P.C. : 1We find that in the order on objections, the Jurisdictional AssessingOfficer (JAO) has not dealt with the submissions made by petitioner on themerits of the case by saying that it will be decided during the assessmentproceedings. We do not agree with this view of the JAO because if thosepoints have to be decided during the assessment proceedings, there is noneed to have the procedure for filing the objections and passing the orderson objections. 2In our view, this check has been placed only to avoid the assessment proceedings being recommenced, if the JAO is satisfied that the objectionsraised by an assessee has merit and the file could be closed at that stageitself. 3Therefore, we hereby set aside the order on objections dated 25[th]January 2022 and remand the matter for denovo consideration. The JAO shall pass the order on objections on or before 30[th] June 2022. Beforepassing the order on objections, petitioner shall also be given a personalhearing, notice whereof shall be issued at least seven working days inadvance. If the JAO is going to rely on any order or judgment of any courtor Tribunal, a list thereof shall also be provided to petitioner along with thenotice of personal hearing, so that petitioner will be able to deal with it ordistinguish the same during the personal hearing. The order on objectionsshall be a detailed order dealing with every submission of petitioner. 4The time spent from the date of filing the writ petition till the timegranted for disposal of objections, i.e., 30[th] June 2022, is to be excludedwhile computing the period of limitation for completion of the assessmentproceeding. 5Petition disposed. (N. R. BORKAR, J.) (K.R. SHRIRAM, J.)